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Florida Statute 1011.71 - Full Text and Legal Analysis
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The 2025 Florida Statutes

Title XLVIII
EARLY LEARNING-20 EDUCATION CODE
Chapter 1011
PLANNING AND BUDGETING
View Entire Chapter
1011.71 District school tax.
(1) If the district school tax is not provided in the General Appropriations Act or the substantive bill implementing the General Appropriations Act, each district school board desiring to participate in the state allocation of funds for current operation as prescribed by s. 1011.62(15) shall levy on the taxable value for school purposes of the district, exclusive of millage voted under s. 9(b) or s. 12, Art. VII of the State Constitution, a millage rate not to exceed the amount certified by the commissioner as the minimum millage rate necessary to provide the district required local effort for the current year, pursuant to s. 1011.62(4)(a)1. In addition to the required local effort millage levy, each district school board may levy a nonvoted current operating discretionary millage. The Legislature shall prescribe annually in the appropriations act the maximum amount of millage a district may levy.
(2) In addition to the maximum millage levy as provided in subsection (1), each school board may levy not more than 1.5 mills against the taxable value for school purposes for charter schools pursuant to s. 1013.62(1) and (3) and for district schools to fund:
(a) New construction, remodeling projects, sites and site improvement or expansion to new sites, existing sites, auxiliary facilities, athletic facilities, or ancillary facilities.
(b) Maintenance, renovation, and repair of existing school plants or of leased facilities to correct deficiencies pursuant to s. 1013.15(2).
(c) The purchase, lease-purchase, or lease of school buses.
(d) The purchase, lease-purchase, or lease of new and replacement equipment; computer and device hardware and operating system software necessary for gaining access to or enhancing the use of electronic and digital instructional content and resources; and enterprise resource software applications that are classified as capital assets in accordance with definitions of the Governmental Accounting Standards Board, have a useful life of at least 5 years, and are used to support districtwide administration or state-mandated reporting requirements. Enterprise resource software may be acquired by annual license fees, maintenance fees, or lease agreements.
(e) Payments for educational facilities and sites due under a lease-purchase agreement entered into by a district school board pursuant to s. 1003.02(1)(f) or s. 1013.15(2), not exceeding, in the aggregate, an amount equal to three-fourths of the proceeds from the millage levied by a district school board pursuant to this subsection. The three-fourths limit is waived for lease-purchase agreements entered into before June 30, 2009, by a district school board pursuant to this paragraph. If payments under lease-purchase agreements in the aggregate, including lease-purchase agreements entered into before June 30, 2009, exceed three-fourths of the proceeds from the millage levied pursuant to this subsection, the district school board may not withhold the administrative fees authorized by s. 1002.33(20) from any charter school operating in the school district.
(f) Payment of loans approved pursuant to ss. 1011.14 and 1011.15.
(g) Payment of costs directly related to complying with state and federal environmental statutes, rules, and regulations governing school facilities.
(h) Payment of costs of leasing relocatable educational facilities, of renting or leasing educational facilities and sites pursuant to s. 1013.15(2), or of renting or leasing buildings or space within existing buildings pursuant to s. 1013.15(4).
(i) Payment of the cost of school buses when a school district contracts with a private entity to provide student transportation services if the district meets the requirements of this paragraph.
1. The district’s contract must require that the private entity purchase, lease-purchase, or lease, and operate and maintain, one or more school buses of a specific type and size that meet the requirements of s. 1006.25.
2. Each such school bus must be used for the daily transportation of public school students in the manner required by the school district.
3. Annual payment for each such school bus may not exceed 10 percent of the purchase price of the state pool bid.
4. The proposed expenditure of the funds for this purpose must have been included in the district school board’s notice of proposed tax for school capital outlay as provided in s. 200.065(10).
(j) Payment of the cost of the opening day collection for the library media center of a new school.
(k) Payment of salaries and benefits for employees whose job duties support activities funded by this subsection.
(3) Notwithstanding subsection (2), if the revenue from 1.5 mills is insufficient to meet the payments due under a lease-purchase agreement entered into before June 30, 2009, by a district school board pursuant to paragraph (2)(e), or to meet other critical district fixed capital outlay needs, the board, in addition to the 1.5 mills, may levy up to 0.25 mills for fixed capital outlay in lieu of levying an equivalent amount of the discretionary mills for operations as provided in the General Appropriations Act. Millage levied pursuant to this subsection is subject to the provisions of s. 200.065 and, combined with the 1.5 mills authorized in subsection (2), may not exceed 1.75 mills. If the district chooses to use up to 0.25 mills for fixed capital outlay, the compression adjustment pursuant to s. 1011.62(5) shall be calculated for the standard discretionary millage that is not eligible for transfer to capital outlay.
(4) If the revenue from the millage authorized in subsection (2) is insufficient to make payments due under a lease-purchase agreement entered into prior to June 30, 2008, by a district school board pursuant to paragraph (2)(e), an amount up to 0.5 mills of the taxable value for school purposes within the school district shall be legally available for such payments, notwithstanding other restrictions on the use of such revenues imposed by law.
(5) A school district may expend, subject to s. 200.065, up to $200 per unweighted full-time equivalent student from the revenue generated by the millage levy authorized by subsection (2) to fund, in addition to expenditures authorized in paragraphs (2)(a)-(j), expenses for the following:
(a) The purchase, lease-purchase, or lease of driver’s education vehicles; motor vehicles used for the maintenance or operation of plants and equipment; security vehicles; or vehicles used in storing or distributing materials and equipment.
(b) Payment of the cost of premiums, as defined in s. 627.403, for property and casualty insurance necessary to insure school district educational and ancillary plants. As used in this paragraph, casualty insurance has the same meaning as in s. 624.605(1)(b), (d), (f), (g), (h), and (m). Operating revenues that are made available through the payment of property and casualty insurance premiums from revenues generated under this subsection may be expended only for nonrecurring operational expenditures of the school district.
(6) Violations of the expenditure provisions in subsection (2) or subsection (5) shall result in an equal dollar reduction in the Florida Education Finance Program (FEFP) funds for the violating district in the fiscal year following the audit citation.
(7) These taxes shall be certified, assessed, and collected as prescribed in s. 1011.04 and shall be expended as provided by law.
(8) Nothing in s. 1011.62(4)(a)1. shall in any way be construed to increase the maximum school millage levies as provided for in subsection (1).
(9) In addition to the maximum millage levied under this section and the General Appropriations Act, a school district may levy, by local referendum or in a general election, additional millage for school operational purposes up to an amount that, when combined with nonvoted millage levied under this section, does not exceed the 10-mill limit established in s. 9(b), Art. VII of the State Constitution. Any such levy shall be for a maximum of 4 years and shall be counted as part of the 10-mill limit established in s. 9(b), Art. VII of the State Constitution. For the purpose of distributing taxes collected pursuant to this subsection, the term “school operational purposes” includes charter schools sponsored by a school district. Millage elections conducted under the authority granted pursuant to this section are subject to s. 1011.73. Funds generated by such additional millage do not become a part of the calculation of the Florida Education Finance Program total potential funds in 2001-2002 or any subsequent year and must not be incorporated in the calculation of any hold-harmless or other component of the Florida Education Finance Program formula in any year. If an increase in required local effort, when added to existing millage levied under the 10-mill limit, would result in a combined millage in excess of the 10-mill limit, any millage levied pursuant to this subsection shall be considered to be required local effort to the extent that the district millage would otherwise exceed the 10-mill limit. Funds levied under this subsection shall be shared with charter schools based on each charter school’s proportionate share of the district’s total unweighted full-time equivalent student enrollment and used in a manner consistent with the purposes of the levy. The referendum must contain an explanation of the distribution methodology consistent with the requirements of this subsection.
History.s. 28, ch. 2002-296; s. 663, ch. 2002-387; ss. 17, 18, ch. 2003-399; s. 1, ch. 2004-346; s. 7, ch. 2006-27; s. 54, ch. 2006-74; s. 9, ch. 2006-190; s. 178, ch. 2007-5; s. 4, ch. 2007-59; s. 4, ch. 2007-194; ss. 7, 33, ch. 2007-321; ss. 4, 5, ch. 2007-328; ss. 6, 7, ch. 2008-2; ss. 10, 11, ch. 2008-142; ss. 1, 2, ch. 2008-213; ss. 12, 13, ch. 2009-3; s. 33, ch. 2009-59; s. 129, ch. 2010-5; s. 30, ch. 2010-154; s. 36, ch. 2011-55; s. 98, ch. 2012-5; s. 17, ch. 2012-133; s. 88, ch. 2014-39; s. 28, ch. 2014-56; ss. 8, 9, ch. 2015-222; ss. 22, 23, 126, ch. 2016-62; s. 29, ch. 2016-237; s. 29, ch. 2017-116; s. 32, ch. 2018-6; s. 110, ch. 2018-110; s. 53, ch. 2018-118; s. 131, ch. 2019-3; s. 17, ch. 2019-4; s. 16, ch. 2019-23; s. 16, ch. 2019-42; s. 12, ch. 2021-44; s. 38, ch. 2022-97; s. 56, ch. 2022-154; s. 20, ch. 2023-16; s. 17, ch. 2024-159; s. 27, ch. 2025-109; s. 44, ch. 2025-110.

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Amendments to 1011.71


Annotations, Discussions, Cases:

Cases Citing Statute 1011.71

Total Results: 10  |  Sort by: Relevance  |  Newest First

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Ago (Fla. Att'y Gen. 2009).

Published | Florida Attorney General Reports

1. What is a "premium" within the scope of section 1011.71(5)(b), Florida Statutes? 2. Is the Santa Rosa
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The Sch. Dist. of Escambia Cnty., Florida v. Santa Rosa Dunes Owners Ass'n, Inc., 274 So. 3d 492 (Fla. 1st DCA 2019).

Published | Florida 1st District Court of Appeal

...Even though section 196.199(2)(b) does not specifically require the District to perform any duty, the statute’s operation affects the District’s duty to levy ad valorem taxes under other statutory provisions. See Art. VII, § 9, Fla. Const.; § 1011.71(1), Fla....
...official bond as well as subject him to impeachment for nonfeasance in office.”). Here, the alleged injuries to the District arise exclusively from the District’s official responsibilities to levy ad valorem taxes. See Art. VII, § 9, Fla. Const.; § 1011.71(1), Fla. Stat....
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Academy for Positive Learning, Inc. v. Sch. Bd. of Palm Beach Cnty., Florida (Fla. 4th DCA 2023).

Published | Florida 4th District Court of Appeal

...As this court recognized in the Academy en banc decision, Academy for Positive Learning, Inc. v. School Board of Palm Beach County, 315 So. 3d 675 (Fla. 4th DCA 2021), the school board’s decision to seek funding by referendum was discretionary. “Both sections 1011.71(1) and (9) use the words ‘may levy’ to describe how a school district may increase its operating millage above the required operating millage also described in section 1011.71(1).” Id....
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City of Aventura v. The Sch. Bd. of Miami Dade Cnty. Florida (Fla. 3d DCA 2022).

Published | Florida 3rd District Court of Appeal

...On July 18, 2018, the School Board approved a referendum (“Referendum”) to be placed on the November 6, 2018 ballot pursuant to the “additional millage” levy authorized by the 2018 version of section 2 1011.71(9), Florida Statutes, to generate revenue for “school operational purposes.” Subsection (9) authorizes a school district to levy “additional millage for school operational purposes” if approved by referendum, but it does not reference charter schools....
...The voters approved the referendum on November 6, 2018, and the referendum went into effect on July 1, 2019. Charter schools were not mentioned in the Referendum language. 3 In 2019, the Legislature amended section 1011.71(9) to add the following language, shown in bold, adding a new definition for the phrase “school operational purposes,” as used in that provision, to expressly include “charter schools sponsored by a school district,” as fol...
...time equivalent student enrollment and used in a manner consistent with the purposes of the levy. The referendum must contain an explanation of the distribution methodology consistent with the requirements of this subsection. § 1011.71(9), Fla....
...2000). Discussion The School Board argues that the 2018 Referendum’s omission of a reference to charter schools indicates that revenues generated from the ad valorem tax levy do not have to be shared with charter schools. We disagree. The issue of whether section 1011.71(9) funds should be shared proportionally between public schools and charter schools was recently addressed by the Fourth District in an en banc opinion....
...6 as students enrolled in other public schools in the school district.” (emphasis added). The Fourth District concluded, In sum, our review is limited to the 2018 versions of sections 1002.33(17) and 1011.71(9), and how those statutes may be read in harmony according to their plain meaning. The 2018 referendum, by excluding charter schools from that portion of the current discretionary operating millage levy provided in section 1011.71(9), violated section 1002.33(17)’s requirement that “[s]tudents enrolled in a charter school, regardless of the sponsorship, shall be funded as if they are in a basic program or a special program, the same...
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City of Pembroke Pines v. Sch. Bd. of Broward Cnty., 125 So. 3d 167 (Fla. 4th DCA 2013).

Published | Florida 4th District Court of Appeal | 2013 WL 85441, 2013 Fla. App. LEXIS 310

...grand jury report prior to entering summary judgment. 1 After considering all the issues raised, we affirm. City owns and operates five charter schools. At the heart of City’s assertions before the trial court and on appeal is the contention that section 1011.71(2), Florida Statutes (2007), required School Board to include City’s request for capital outlay funds as part of its 2007 budget. Section 1011.71(2) is the statutory authority that gives school districts the discretion to levy taxes, up to a specified maximum rate, for capital improvements. Prior to 2006, section 1011.71(2) did not authorize school boards to use any portion of this tax revenue for charter schools. 2 Effective July 1, 2006, the legislature amended section *169 1011.71(2) to grant school districts the discretion to allocate some of their discretionary tax revenues to charter schools....
...ses. . Section 1011.62, Florida Statutes (2007), entitled "Charter Schools Capital Outlay Funding,” is a separate statute which creates funding for charter school capital improvements. Section 1011.62 remains in effect, even after the amendment to section 1011.71(2) granted school boards the discretion to use revenues under that section for charter schools. . In 2007, section 1011.71(2) stated in relevant part: "......
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Academy for Positive Learning, Inc. v. Sch. Bd. of Palm Beach Cnty., Florida (Fla. 4th DCA 2021).

Published | Florida 4th District Court of Appeal

...This Court’s ruling will be precedent over matters in the Fourth District affecting 72,750 charter school students and parents (including over 21,000 in Palm Beach County) and millions of public dollars per year. Id. While House Bill 7123 (2019) amended section 1011.71(9), Florida Statutes, to codify the requirement that school boards share voted operating millage revenues with charter schools going forward, this legislative “fix” does not provide a remedy to Appellants because they were approve...
...Rule of Appellate Procedure 9.330(a)(2)(C): Are local school boards required under section 1002.33(17), Florida Statutes, to share with public charter schools revenues generated from a voted operating millage levied pursuant to section 1011.71(9), Florida Statutes, which was approved by voters prior to July 1, 2019? For the reasons argued above, we grant appellants’ motion for rehearing en banc, withdraw this court’s 2-1 affirmance opinion issued April 22, 2020, and substitute the following reversal opinion in its place....
...The circuit court later entered a final judgment in the school board’s favor, prompting this appeal. We conclude the 2018 referendum’s exclusion of charter schools violated Florida law, as explained below. A. Interpreting sections 1002.33(17) and 1011.71(9) in harmony according to plain meaning favors the charter schools’ position. The method by which students enrolled in charter schools are funded, and the sources from which such funding is derived, are provided in Section 1002.33(1...
...divided by total funded weighted full-time equivalent students in the school district; multiplied by the weighted full-time equivalent students for the charter school. . . . § 1002.33(17)(b), Fla. Stat. (2018) (emphasis added). Section 1011.71, Florida Statutes (2018), titled “District school tax,” describes the sources from which “funds from the school district’s operating discretionary millage levy” may be generated....
...VII of the State Constitution. . . . Funds generated by such additional millage . . . must not be incorporated in the calculation of any hold-harmless or other component of the Florida Education Finance Program formula in any year. . . . § 1011.71(1), (9), Fla. Stat. (2018) (emphasis added). Both sections 1011.71(1) and (9) use the words “may levy” to describe how a school district may increase its operating millage above the required operating millage also described in section 1011.71(1). That is, a school board “may levy” an increased operating millage by its own vote under section 1011.71(1), or a school board “may levy” an increased operating millage by voting to place an increased operating millage on the ballot and obtaining voter approval under section 1011.71(9)....
...Trazenfeld, 833 So. 2d 734, 738 (Fla. 2002) (“The word ‘may’ when given its ordinary meaning denotes a permissive term rather than the mandatory connotation of the word ‘shall.’”). Because the increased operating millages permitted by sections 1011.71(1) and (9) are both discretionary, and because a school district’s “current operating discretionary millage levy” is to be included in the method of funding students enrolled in a charter school under section 1002.33(17)(b), the 2018 re...
...3d 1220, 1234 (Fla. 2009) (“[W]e give full effect to all statutory provisions and construe related statutory provisions in harmony with one another.”) (citation and internal quotation marks omitted). B. The school board’s arguments lack merit. 1. The school board misinterprets sections 1002.33(17) and 1011.71(9) as providing two distinct funding mechanisms. The sections are related and must be read in harmony. -7- The school board argues sections 1002.33(17) and 1011.71(9) provide two distinct funding mechanisms and, therefore, section 1002.33(17) has no application to the instant case. According to the school board, “[g]eneral funding for charter schools under [section 1002.33(17)(b)] includes a mandatory requirement that [Florida Education Finance Program] funds be distributed to charter schools,” but section 1011.71(9) explicitly states “additional millage for school operational purposes” generated after a local referendum or general election “do not become part of the calculation of the Florida Education Finance Program.” The flaw in...
...district’s current operating discretionary millage levy.” As explained in Section A above, “funds from the school district’s current operating discretionary millage levy” include increased operating millages permitted by both sections 1011.71(1) and (9). 2....
...be funded as if they are in a basic program or a special program, the same as students enrolled in other public schools in the school district.” (emphasis added). 3. Contrary to both sides’ arguments, the Legislature’s 2019 amendment of section 1011.71(9) should not affect our interpretation of the 2018 version of section 1011.71(9). In 2019, the Legislature amended section 1011.71(9) to add the following language shown in bold: (9) In addition to the maximum millage levied under this section and the General Appropriations Act, a school district may levy, by local referendum or in a general el...
...enrollment and used in a manner consistent with the - 12 - purposes of the levy. The referendum must contain an explanation of the distribution methodology consistent with the requirements of this subsection. § 1011.71(9), Fla. Stat. (2019) (emphasis added). According to appellants, the 2019 Legislature’s addition of the bolded sentences was meant to clarify the Legislature’s intent for the 2018 referendum’s approved millage increase under section 1011.71(9) “to be shared with public charter schools all along.” In support, appellants cite several Florida Supreme Court cases, including Matthews v....
...of Indian River Cnty., Case No. 31-2016-CA-000432 (Fla. 19th Cir. Ct. June 13, 2017) (circuit court held the Indian River County School Board was required to share voted millage levy revenues with charter schools). Thus, appellants argue, the Legislature’s 2019 amendment to section 1011.71(9) was meant to clarify that “[i]t was the intent of the Legislature all along for Voted Millage funds to be shared with public charter schools, even under the prior version of section 1011.71(9).” On the other hand, the school board argues the 2019 Legislature’s addition of the bolded sentences necessarily means those provisions did not exist within the 2018 version of section 1011.71(9)....
...acted more than ten years after the original act as a clarification of original intent[.]”). In our opinion, rather than attempting to choose one viable statutory construction canon over another in determining the 2019 amendment’s effect on section 1011.71(9), we simply interpret the 2018 version of section 1011.71(9) as written. If we had been called upon to interpret the 2018 version of section 1011.71(9) before the 2019 amendment, we would have done so, using other statutory construction canons available for our consideration. Also contrary to the parties’ positions, the 2019 amendment’s prior drafts or final bill analysis should not affect our interpretation of the 2018 version of section 1011.71(9)....
...2005) (Cantero, J., concurring in part and dissenting in part) (proposing that “legislative staff analyses add nothing to an investigation of legislative intent”). Conclusion In sum, our review is limited to the 2018 versions of sections 1002.33(17) and 1011.71(9), and how those statutes may be read in harmony according to their plain meaning. The 2018 referendum, by excluding charter schools from that portion of the current discretionary operating millage levy provided in section 1011.71(9), violated section 1002.33(17)’s requirement that “[s]tudents enrolled in a charter school, regardless of the sponsorship, shall be funded as if they are in a basic - 14 - program or a speci...
...s ability to seek appellate review of this opinion, we certify to the Florida Supreme Court the following question of great public importance: Does a local referendum which levies additional millage for school operational purposes under section 1011.71, Florida Statutes (2018), but which includes only non-charter schools in the referendum, violate section 1002.33(17), Florida Statutes (2018) (“Students enrolled in a charter school, regardless of the sponsor...
...unlawful, the majority has wielded the doctrine of severability to sever the word “non-charter” from the referendum and hold that charter schools are entitled to share in the tax proceeds. This act of judicial hocus pocus disenfranchises the voters of Palm Beach County and violates section 1011.71(9), Florida Statutes, which requires voter approval for the tax to be valid. I. The Word “non-charter” Cannot Lawfully Be Severed From the Referendum So That Charter Schools Receive Part of the Tax Proceeds. Section 1011.71(9), Florida Statutes (2018), requires voter approval “by local referendum or in a general election” to validate the tax levy at issue here....
...instead rewritten the referendum and pulled a bait-and-switch upon the voters of Palm Beach County. By judicial fiat, the majority has imposed a levy for the benefit of charter schools that the voters never approved “by local referendum or in a general election” as required by section 1011.71(9). II....
...It was a case of first impression. Thus, en banc consideration is only appropriate if the case or issue is of “exceptional importance.” This case involved the political question of whether a referendum to impose a discretionary millage for operational expenses under section 1011.71(9) had to include charter schools. The original panel held it did not. In 2019, our Legislature amended section 1011.71(9), Florida Statutes (2019), to require that charter schools be included in any future referendum....
...Under the same natural reading of section 1002.33(17)(b), the referendum-based millage cannot be part of the “current operating discretionary millage levy” in section 1002.33(17)(b). “Current operating discretionary millage levy” refers to the single levy contemplated under section 1011.71(1). Notably, this phrase is used in section 1002.33(17)(b) and section 1011.71(1), but not in section 1011.71(9). Compare § 1011.71(1), Fla. Stat. (2018) (“In addition to the required local effort millage levy, each district school board may levy a nonvoted current operating discretionary millage.”), with § 1011.71(9), Fla. Stat....
.... Funds generated by such additional millage do not become a part of the calculation of the Florida Education Finance Program total potential funds in 2001-2002 or any subsequent year.”). The fact that the Legislature did not use the term in section 1011.71(9) means that the “current operating discretionary millage levy” in section 1002.33(17)(b) does not include a separate “additional” millage levy authorized under a referendum, which is expressly excluded from FEFP funds. See § 1011.71(9), Fla....
...y lottery funds[;] and funds from the school district’s current operating discretionary millage levy; . . . . § 1002.33(17)(b), Fla. Stat. (2018) (alterations in brackets to reflect the majority’s revisions). IV. Prior to 2019, Section 1011.71(9) Allowed for a Voted-millage that Excluded Charter Schools. Appellants argue section 1011.71(9) must require any voted millage to include charter schools to be valid. They suggest the “express language of section 1011.71(9) specifically contemplates that the voted millage is combined with the nonvoted millage” and together make up a school district’s total “current operating discretionary millage.” In support of their position, appellants cite language in subsection (9) stating that “a school district may levy . . . additional millage for school operational purposes up to an amount that, when combined with nonvoted millage levied under this section, does not exceed the 10-mill limit . . . .” § 1011.71(9), Fla....
...the overall constitutional limit on total assessed millage. This conclusion is supported by the fact that the language of section 1002.33(17)(b) predates the additional voted-upon millage in section - 35 - 1011.71(9)....
...6 Therefore, at the time the funding provision of the charter school statute was adopted, its reference to the “current operating discretionary millage” could not have contemplated the voted-upon millage because that subsection did not exist. That reference must have been solely to the nonvoted millage, now codified at section 1011.71(1)....
...As the circuit court observed, had the Legislature intended to include the additional voted-upon millage as part of charter school funding, it could have amended the charter school statute, but there was no amendment when the voted-upon millage provision was enacted. In fact, the voted millage levied under section 1011.71(9) is expressly excluded from the FEFP calculation....
...ing discretionary millage” that must be shared with the charter schools. The trial court properly concluded the Charter Schools were not entitled to a share of the revenues generated from the referendum on this basis. V. The 2019 Amendment to Section 1011.71 Changed the law; it did not Clarify the Law. There is no merit to appellants’ argument that section 1011.71 should be viewed as a clarification amidst a “growing controversy about whether voted operating discretionary millage revenues must be shared with the public charter schools.” The Florida Supreme Court has adopted a policy of decl...
...6 The charter school statute was enacted in 1996 (previously section 228.056, Florida Statutes) and is now codified at section 1002.33, Florida Statutes. The additional voted-upon millage was enacted in 2001 (previously section 236.25(6), Florida Statutes) and is now codified at section 1011.71(9), Florida Statutes. - 36 - Here, the pertinent provision regarding the voted-upon millage remained unchanged from the time of its enactment in 2001 until July 1, 2019....
...amendment passed 18 years after the original enactment as a clarification of the original enactment. There are two other reasons why the amendment was not a clarification. First, as the School Board notes, while the original version of the House Bill proposing the amendment to section 1011.71(9) included a section describing the proposed amendment as “amending and clarifying the use of certain voted discretionary operating millages,” the final version of the bill did not include the term “clarifying.” Fla....
...analyses add nothing to an investigation of legislative intent”). Second, the Legislature ultimately did not adopt language which would have made the amendment retroactive. An earlier version of the bill proposing the amendment stated: “The provisions of this act relating to ss. 1011.71 and 1002.33, Florida Statutes, amending and clarifying the use of certain voted discretionary operating millages levied by school districts, apply to revenues collected on or after July 1, 2019.” (Emphasis added). However, Chapter 2019-42, Laws of Florida, Section 17, deleted the word “clarifying” and creates a prospective application only. It states: “The provisions of this act relating to s. 1011.71, Florida Statutes, amending the use of certain voted discretionary operating millages levied by school districts, apply to such levies authorized by a vote of the electors on or after July 1, 2019.” Ch. 2019-42 § 17, Laws of Fla. (emphasis added). It is clear from the context of the sentence that all provisions relating to section 1011.71, not just the portion pertaining to the limited use of the funds, apply prospectively. The amendment was a change in the law, not a clarification. VI....
...the majority has also rewritten section 1002.33(17)(b) so that charter school students shall be funded in the same amount and from the same sources as students enrolled in other public schools. But the statute doesn’t say that. Prior to 2019, section 1011.71(9) allowed for a voted-millage that excluded charter schools....
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The Sch. Bd. of Collier Cnty., Florida v. Florida Dep't of Educ. State Bd. of Educ. (Fla. 1st DCA 2019).

Published | Florida 1st District Court of Appeal

...discretion over financial decisions by imposing strict limits on how they can spend the tax dollars they raise and, therefore, violates their constitutional right to operate, control, and supervise the schools in their districts. Prior to the passage of HB 7069, section 1011.71(2), Florida Statutes (2016), read, “In addition to the maximum millage levy as provided in subsection (1), each school board may levy not more than 1.5 mills against the taxable value 14 for school...
..., including charter schools at the discretion of the school board” to fund certain enumerated expenses and projects. HB 7069 amended the provision and removed “at the discretion of the school board.” Ch.17-116, § 29, Laws of Fla. (codified at § 1011.71(2), Fla....
...harter schools as specified in this section.” That provision was deleted in HB 7069, and the following was added in its place: “Charter school capital outlay funding shall consist of revenue resulting from the discretionary millage authorized in s. 1011.71(2) and state funds when such funds are appropriated in the General Appropriations Act.” Ch....
...ocate state funds appropriated in the General Appropriations Act to eligible charter schools.” Id. (codified at § 1013.62(2), Fla. Stat. (2017)). The Legislature added as well, “If the school board levies the discretionary millage authorized in s. 1011.71(2), the department shall use the following calculation methodology to determine the amount of revenue that a school district must distribute to each eligible charter school ....
...The Legislature added, “Beginning in fiscal year 2019-2010, charter school capital outlay funding shall consist of state funds when such funds are appropriated in the General Appropriations Act and revenue resulting from the discretionary millage authored in s. 1011.71(2) ....
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Ago (Fla. Att'y Gen. 2003).

Published | Florida Attorney General Reports

...Can the requirement of a freeze on non-capital local school property taxes be avoided by the simultaneous adoption of a school capital outlay surtax pursuant to section 212.055 (6), Florida Statutes, and an operating budget referendum adopted pursuant to section 1011.71 , Florida Statutes, which would provide additional non-capital funding for school budgetary needs? The Monroe County School Board enacted a one-half cent sales tax that became effective on January 1, 1996, and will expire on December 31, 2005....
...Question Two You have also asked whether the requirement of a freeze on non-capital local school property taxes may be avoided by the simultaneous adoption of a school capital outlay surtax pursuant to section 212.055 (6), Florida Statutes, and an operating budget referendum adopted pursuant to section 1011.71 (6), Florida Statutes, which would provide additional non-capital funding for school budgetary needs. Section 1011.71 (6), Florida Statutes, states: "In addition to the maximum millage levied under this section and the General Appropriations Act, a school district may levy, by local referendum or in a general election, additional millage for school o...
...This would result in a freeze on non-capital local school property taxes at the rate imposed in 2005. The school board may not simultaneously (that is, both to become effective on January 1, 2006) enact a millage referendum of up to 2 mills in accordance with section 1011.71 , Florida Statutes, to avoid the freeze requirements of section 212.055 (6), Florida Statutes, as the legislative directive for a freeze is clearly expressed....
...l property taxes at the millage rate imposed in the year 2005. The school board may not avoid the statutorily mandated freeze on non-capital local school property taxes by securing voter approval of an operating budget referendum imposed pursuant to section 1011.71 , Florida Statutes, which would become effective simultaneously with the school capital outlay surtax....
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Hillsborough Cnty., Florida v. The Sch. Bd. of Hillsborough Cnty. (Fla. 2d DCA 2024).

Published | Florida 2nd District Court of Appeal

...oard's emergency petition for writ of mandamus.1 We affirm. On April 2, 2024, the School Board adopted resolution 24-SB-1, which called for a referendum on an additional millage to be placed on the November 5, 2024, general election ballot. See § 1011.71(9), Fla. Stat....
...district school board, pursuant to resolution adopted at a regular meeting, shall direct the county commissioners to call an election at which the electors within the school district may approve an ad valorem tax millage as authorized under s. 1011.71(9)....
...e Florida Constitution. Art. IX, § 4(b), Fla. Const.; see also § 1003.02(1)(g)1, Fla. Stat. (2024) ("[S]chool boards must . . . arrange for the levying of district school taxes necessary to provide the amount needed from district sources."). Section 1011.71(9) provides that "a school district may levy, by local referendum or in a general election, additional millage for school operational purposes ....
...te covering the same and other subjects in more general terms."). 7 Reading these provisions together, section 1011.73(2) requires that the School Board exercise its authority to levy additional millage under section 1011.71(9) by resolution adopted at a regular meeting. § 1011.73(2)....
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Academy for Positive Learning, Inc. v. Sch. Bd. of Palm Beach Cnty., Florida (Fla. 4th DCA 2020).

Published | Florida 4th District Court of Appeal

...______No The referendum expressly excluded public charter schools from receiving any revenues generated from the ad valorem tax. County voters approved the referendum, which went into effect on July 1, 2019. The 2018 Referendum was authorized by section 1011.71(9), Florida Statutes (2018), which states: In addition to the maximum millage levied under this section and the General Appropriations Act, a school district may levy, by local referendum or in a general election, a...
...a combined millage in excess of the 10-mill limit, any millage levied pursuant to this subsection shall be considered to be required local effort to the extent that the district millage would otherwise exceed the 10-mill limit. § 1011.71(9), Fla. Stat. (2018) (emphasis added). No language in section 1011.71(9), as it existed in 2018, requires that funds generated by the referendum be distributed to charter schools....
...program teachers, and improve teacher pay.” This language falls under the statutory requirement to use these funds “for school operational purposes.” Id. In this litigation, appellants have creatively attempted to rewrite both the 2018 Referendum and section 1011.71(9)....
...proportionate share of the revenues generated by the 2018 Referendum because: (A) section 1002.33(17), Florida Statutes (2018), requires that public charter school students be funded the same as other public school students; (B) the millage levy authorized under section 1011.71(9) is part of the “current operating discretionary millage” that must be shared with the charter schools; and (C) the passage of House Bill 7123 supports the conclusion that the School Board is required to share the 2018 Referendum revenues....
...it does not mean that the funding amount or sources of funding are the same. The circuit court did not err in determining that the Charter Schools were not entitled to receive a portion of the proceeds from the 2018 Referendum on this basis. The millage levy authorized under section 1011.71(9) is not part of the “current operating discretionary millage” that must be shared with the Charter Schools Section 1002.33(17)(b), Florida Statutes, sets forth the sources of funding for charter schools:...
...schools. -6- This argument fails for two reasons: (1) the phrase “current operating discretionary millage levy” in section 1002.33(17)(b) refers solely to the nonvoted discretionary millage levy authorized by section 1011.71(1); and (2) the phrase “current operating discretionary millage levy” in section 1002.33(17)(b) refers to a source of funds which are a component of the FEFP funds, and does not include the separate additional millage levy authorized under section 1011.71(9), which is expressly excluded from the FEFP funds. Each of these points is addressed in turn. 1. The phrase “Current Operating Discretionary Millage Levy” in section 1002.33(17)(b) refers to the nonvoted discretionary millage levy contemplated under section 1011.71(1) The Legislature’s use of the phrase “current operating discretionary millage” in section 1002.33(17)(b) refers to the single nonvoted discretionary millage levy contemplated under section 1011.71(1), which states: 1011.71 District School Tax (1) If the district school tax is not provided in the General Appropriations Act or the substantive bill implementing the General Appropriations Act, each district school board desiring to particip...
...In addition to the required local effort millage levy, each district school board may levy a nonvoted current operating discretionary millage. The Legislature shall prescribe annually in the appropriations act the maximum amount of millage a district may levy. § 1011.71(1), Fla. Stat. (2018) (emphasis added). -7- This nonvoted discretionary millage levy is separate from the voted- upon millage levy authorized under section 1011.71(9), 3 pursuant to which the 2018 Referendum at issue was passed. Again, as it existed in 2018, section 1011.71(9) provided: (9) In addition to the maximum millage levied under this section and the General Appropriations Act, a school district may levy, by local referendum or in a general election, additional millag...
...a combined millage in excess of the 10-mill limit, any millage levied pursuant to this subsection shall be considered to be required local effort to the extent that the district millage would otherwise exceed the 10-mill limit. § 1011.71(9), Fla....
...ating millage” and “voted district school operating millage” as separate and distinct categories. § 200.001(3)(b),(c), Fla. Stat. (2018). -8- interpreted to refer to the additional voted-upon millage in section 1011.71(9). This conclusion is supported by the fact that the language of section 1002.33(17)(b) predates the additional voted-upon millage in section 1011.71(9)....
...school statute was adopted, its reference to the “current operating discretionary millage” could not have contemplated the voted-upon millage because that subsection did not exist at that time; that reference must have been solely to the nonvoted millage, now codified at section 1011.71(1)....
...As the circuit court observed, had the Legislature intended to include the additional voted-upon millage as part of charter school funding, it could have amended the charter school statute, but there was no amendment when the voted-upon millage provision was enacted. Appellants contend that the “express language of section 1011.71(9) specifically contemplates that the voted millage is combined with the nonvoted millage” and together make up a school district’s total “current operating discretionary millage.” In support of their position, appellants cite language in subsection (9) stating that “a school district may levy . . . additional millage for school operational purposes up to an amount that, when combined with nonvoted millage levied under this section, does not exceed the 10-mill limit . . . .” § 1011.71(9), Fla....
...4 The charter school statute was enacted in 1996 (previously section 228.056, Florida Statutes) and is now codified at section 1002.33, Florida Statutes. The additional voted-upon millage was enacted in 2001 (previously section 236.25(6), Florida Statutes) and is now codified at section 1011.71(9), Florida Statutes. -9- a component of the district’s FEFP funds and does not include the separate “additional” millage levy authorized under section 1011.71(9), which is expressly excluded from the FEFP funds....
...divided by total funded weighted full-time equivalent students in the school district; multiplied by the weighted full-time equivalent students for the charter school. . . . § 1002.33(17)(b), Fla. Stat. (2018) (emphasis added). Although section 1011.71(9) expressly states that revenues generated pursuant to the voted-upon millage are excluded from the FEFP funds, appellants contend that this clear legislative mandate has no bearing on whether such revenues must be shared with public charter schools....
...refers to the nonvoted-upon discretionary millage levy and contemplates its inclusion in the total amount of locally contributed funds: (5) Discretionary millage compression supplement.--The Legislature shall prescribe in the General Appropriations Act, pursuant to s. 1011.71(1), the rate of nonvoted current operating discretionary millage that shall be used to calculate a discretionary millage compression supplement....
...also a component of the district’s FEFP funds. A logical reading of section 1002.33(17)(b) compels the conclusion that each of the items listed after the word “including” are all components of the FEFP. Because a voted millage levied under section 1011.71(9) is excluded from the FEFP calculation and charter school funding is based on the FEFP, the millage levied pursuant to the 2018 Referendum in this case was not part of the “current operating discretionary millage” that must be shared with the charter schools. The trial court properly concluded that the Charter Schools were not entitled to a share of the revenues generated from the referendum on this basis. The legislative history of section 1011.71(9) does not support appellants’ assertion that the School Board is required to share the 2018 Referendum revenues After appellants filed the underlying lawsuit, section 1011.71(9) was amended to require that tax revenues generated by a voter-approved referendum be distributed to charter schools: (9) In addition to the maximum millage levied under this section and the General Appropriations Act,...
...ime equivalent student enrollment and used in a manner consistent with the purposes of the levy. The referendum must contain an explanation of the distribution methodology consistent with the requirements of this subsection. § 1011.71(9), Fla....
...millage funds be shared with public charter schools all along. We reject that contention because the legislative history does not support it. First, as the School Board notes, while the original version of the House Bill proposing the amendment to section 1011.71(9) included a section describing the proposed amendment as “amending and clarifying the use of certain voted discretionary operating millages,” the final version of the bill did not include the term “clarifying.” Fla....
...analyses add nothing to an investigation of legislative intent”). Second, the Legislature ultimately did not adopt language which would have made the amendment retroactive. An earlier version of the bill proposing the amendment stated: “The provisions of this act relating to ss. 1011.71 and 1002.33, Florida Statutes, amending and clarifying the use of certain voted discretionary operating millages levied by school districts, apply to revenues collected on or after July 1, 2019.” (Emphasis added). However, Chapter 2019-42, Laws of Florida, Section 17, deleted the word “clarifying” and creates a prospective application only; - 13 - it states, “The provisions of this act relating to s. 1011.71, Florida Statutes, amending the use of certain voted discretionary operating millages levied by school districts, apply to such levies authorized by a vote of the electors on or after July 1, 2019.” Ch. 2019-42 § 17, Laws of Fla. (emphasis added). It is clear from the context of the sentence that all provisions relating to section 1011.71, not just the portion pertaining to the limited use of the funds, apply prospectively. We reject appellants’ argument that section 1011.71 should be viewed as a clarification amidst a “growing controversy about whether voted operating discretionary millage revenues must be shared with the public charter schools.” The Florida Supreme Court has adopted a policy of decl...
...in this opinion. Affirmed. MAY, J., concurs. GERBER, J., dissents with opinion. GERBER, J., dissenting. I respectfully dissent. By excluding charter schools from that portion of the current discretionary operating millage levy permitted by section 1011.71(9), as approved by voters in the 2018 Referendum, the school - 14 - district is violating section 1002.33(17)’s requirement that “[s]tudents enrolled in a charter school, regardless of the spo...
...quotation marks omitted). I would reverse the circuit court’s final judgment, and remand for the circuit court to enter a new final judgment finding the 2018 Referendum was illegal and therefore void. A. Interpreting sections 1002.33(17) and 1011.71(9) in harmony according to plain meaning favors the charter schools’ position. The method by which students enrolled in charter schools are funded, and the sources from which such funding is derived, are provided in Section 1002.33(1...
...me equivalent students in the school district; multiplied by the weighted full-time equivalent students for the charter school. . . . § 1002.33(17)(b), Fla. Stat. (2018) (emphases added). - 15 - Section 1011.71, Florida Statutes (2018), entitled “District school tax,” describes the sources by which “funds from the school district’s operating discretionary millage levy” may be generated....
...VII of the State Constitution. . . . Funds generated by such additional millage . . . must not be incorporated in the calculation of any hold-harmless or other component of the Florida Education Finance Program formula in any year. . . . § 1011.71(1), (9), Fla. Stat. (2018) (emphases added). Both sections 1011.71(1) and (9) use the words “may levy” to describe how a school district may increase its operating millage above the required operating millage also described in section 1011.71(1). That is, a school board “may levy” an increased operating millage by its own vote under section 1011.71(1), or a school board “may levy” an increased operating millage by voting to place an increased operating millage on the ballot and obtaining voter approval under section 1011.71(9)....
...2002) (“The word ‘may’ when given its ordinary meaning denotes a permissive term rather than the mandatory connotation of the word ‘shall.’”). - 16 - Because the increased operating millages permitted by sections 1011.71(1) and (9) are both discretionary, and because a school district’s “current operating discretionary millage levy” is to be included in the method of funding students enrolled in a charter school under section 1002.33(17)(b), the school...
...2009) (“[W]e give full effect to all statutory provisions and construe related statutory provisions in harmony with one another.”) (citation and internal quotation marks omitted). B. The school district’s arguments lack merit. 1. The school district misinterprets sections 1002.33(17) and 1011.71(9) as providing two distinct funding mechanisms. The sections are related and must be read in harmony. The school district argues sections 1002.33(17) and 1011.71(9) provide two distinct funding mechanisms and, therefore, section 1002.33(17) has no application to the instant case. According to the school district, “[g]eneral funding for charter schools under [section 1002.33(17)(b)] includes a mandatory requirement that [Florida Education Finance Program] funds be distributed to charter schools,” but section 1011.71(9) explicitly states “additional millage for school operational purposes” generated after a local referendum or general election “do not become part of the calculation of the Florida Education Finance Program.” The flaw in...
...ct’s current operating discretionary millage levy.” As I have explained in Section A above, “funds from the school district’s current operating discretionary millage levy” include increased operating millages permitted by both sections 1011.71(1) and (9). - 18 - 2....
...be funded as if they are in a basic program or a special program, the same as students enrolled in other public schools in the school district.” (emphasis added). 3. Contrary to both sides’ arguments, the Legislature’s 2019 amendment of section 1011.71(9) should not affect our interpretation of the 2018 version of section 1011.71(9). In 2019, the Legislature amended section 1011.71(9) to add the following language shown in bold: (9) In addition to the maximum millage levied under this section and the General Appropriations Act, a school district may levy, by local referendum or in a general el...
...ime equivalent student enrollment and used in a manner consistent with the purposes of the levy. The referendum must contain an explanation of the distribution methodology consistent with the requirements of this subsection. § 1011.71(9), Fla. Stat. (2019) (emphasis added). According to the charter schools, the 2019 Legislature’s addition of the bolded sentences was meant to clarify the Legislature’s intent for the 2018 Referendum’s approved millage increase under section 1011.71(9) “to be shared with public charter schools all along.” In support, the charter schools cite several Florida Supreme Court cases, including Matthews v. State, 760 So....
...31- 2016-CA-000432 (Fla. 19th Cir. Ct. June 13, 2017) (circuit court held the Indian River County School Board was required to share voted millage levy revenues with charter schools). Thus, the charter schools argue, the Legislature’s 2019 amendment to section 1011.71(9) was meant to clarify “[i]t was the intent of the Legislature all along for Voted Millage funds to be shared with public charter schools, even under the prior version of section 1011.71(9).” - 22 - On the other hand, the school district argues the 2019 Legislature’s addition of the bolded sentences necessarily means those provisions did not exist within the 2018 version of section 1011.71(9)....
...It would be absurd, however, to consider legislation enacted more than ten years after the original act as a clarification of original intent[.]”). In my opinion, rather than attempting to choose one viable statutory construction canon over another in determining the 2019 amendment’s effect on section 1011.71(9), we should simply interpret the 2018 version of section 1011.71(9) as written. If we had been called upon to interpret the 2018 version of section 1011.71(9) before the 2019 amendment, we would have done so, using other statutory construction canons available for our consideration. Also contrary to the parties’ positions, the 2019 amendment’s prior drafts or final bill analysis should not affect our interpretation of the 2018 version of section 1011.71(9)....
... in part and dissenting in part) (proposing that “legislative staff analyses add nothing to an investigation of legislative intent”). Conclusion In sum, our review should be limited to the 2018 versions of sections 1002.33(17) and 1011.71(9), and how those statutes may be read in harmony according to their plain meaning. In my opinion, by excluding charter schools from that portion of the current discretionary operating millage levy provided in section 1011.71(9), as approved by voters in the 2018 Referendum, the school district is violating section 1002.33(17)’s requirement that “[s]tudents enrolled in a charter school, regardless of the sponsorship, shall be funded as if they are in a...

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.